Amendment in Sales Tax Rules, 2006

Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue ***** Islamabad, 31' January, 2022. Notification (Sales Tax) In exercise of the powers conferred by sub- S.R.0.169 (1)/2022.-- section (1) of section 4 and sections 40 and 45A of the Federal Excise Act, 2005, section 50 and sub-section (1) of section 71 of the Sales Tax Act,1990 (VII of 1990), read with sub-section (7) of section 7, sub-section (2) of section 8, clause (ii) of sub-section (2) of section 8B, sections 9, 10, 14, 21, 21A and 28, clause (c) of sub-section (1) of section 22, first proviso to sub- section (1) of section 23, section 26, section 33, section 40C, sub-section (6) of section 47A, sections 48, 50A, 52, 52A, 66 and 67A thereof, the Federal Board of Revenue is pleased to direct that the following amendments shall be made in the Sales Tax Rules, 2006 namely:- In the aforesaid Rules, - (1)in rule 18, in sub-rule (9), in the Table, after serial number 6, in column (1) and entries relating thereto in columns (2), (3) and (4), the following new serial number and entries relating thereto shall be added, namely:- 21' day following 7. WAPDA 18th day of the month Hydroelectric following the tax the 18th day as Power period to which sales specified in column tax invoice relates (3)"; and (2) in rule 150ZEB, in sub-rule (11), - after the words "facility of debit and credit card machine", the expression ", QR Code or any other mode of digital transaction identified" shall be inserted; and for the words "debit or credit cards", the wo s "aforesaid means" shall be substituted. -10/20017 :So. 3 il4_i_--1Sr (Zahid Baig) Second Secretary (ST&FE-Policy)